Materials are added at the beginning of a production process, and ending work in process inventory is 40% complete with respect to conversion costs. Use the information provided to complete a production cost report using the weighted average method. Costs to Account For Beginning inventory: materials $11,000 Beginning inventory: conversion 20,000 Direct material 36,500 Direct labor 75,000 Applied overhead 43,380 Total costs to account for $185,880 Units to Account For Beginning work in process 6,000 Units started into production 19,000 Transferred out 20,000 Production Cost Report Completed and transferred out 20,000 Ending work in process 5,000 Total units to account for 25,000 Work in process completion percent 1009 409 Material Units conversion Units Total Units Material Units Conversion Units Total Units 20,000 20,000 V 20,000 Completed and transferred out Ending work in process Total units to account for 5,000 2,000, 5,000 25,000 22,000 25,000 Materials Conversion Total 11,000 20,000 31,000 36,500 Costs to account for Beginning work in process Incurred during the period Total costs to account for Equivalent units Cost per equivalent unit for department 47,500 25,000 22,000 Transferred out costs End work in process: materials End work in process: conversion End work in process: total Costs to account for Facia